造船企业零库存管理物资选择决策研究

发布时间：2018-12-11 12:26

【摘要】：“零库存”可以从两个层面进行理解:一个是物理层面,一个是财务层面。物理层面的零库存,是指库存尽可能地“空”;从财务层面来讲,即使仓库堆满了存货,只要所有权不属于自己,也可以称之为零库存。为了解决库存资金积压、库存周期过长、外包材料浪费、工程变更等因素导致库存成本过高的问题,造船企业依据财务层面“零库存”管理的思想,利用船舶物资买方市场的地位,采取“先用后结”的采购方式,要求供应商需按照其核定的安全库存量准备物资并存放于造船企业的仓库,造船企业拥有物资的使用权并承担保管责任,但不具备物资的所有权,双方在约定的时间统计物资的实际使用量并以约定的协议价格办理结算,完成物资所有权由供应商到船舶企业的转移。不是所有的船舶物资都适用于零库存管理。因此,本文以造船企业零库存管理物资选择为研究对象,从外部市场环境、物资特性两方面分析了影响零库存管理的因素,确定了市场性质、供应商能力、价格波动程度、物资资金占用、物资消耗特性这5条评价准则,并进一步细化提炼出14个评价指标,并采用层次分析法(AHP)赋予指标体系各指标的权重,构建了造船企业零库存管理物资选择决策评价指标体系。最后,选定Y船厂的钢材、涂料、铸锻件、油料四种物资,以验证该体系的有效性,并对评价结果做出了分析,提出了相应的对策建议。论文构建了造船企业零库存管理物资选择决策评价指标体系,为造船企业库存管理和成本控制提供一条有效的途径。
[Abstract]:Zero inventory can be understood on two levels: physical and financial. Physical zero inventory means that inventory is as empty as possible. Financially speaking, even if the warehouse is full of inventory, it can be called zero inventory as long as ownership does not belong to itself. In order to solve the problem of excessive inventory cost caused by overstock of stock funds, long inventory period, waste of outsourced materials and engineering change, shipbuilding enterprises based on the idea of "zero inventory" management in financial level. Taking advantage of the position of buyer's market of ship materials and adopting the method of "use first and then knot", the supplier is required to prepare materials and store them in the warehouse of shipbuilding enterprise according to the safety stock approved by the supplier. The shipbuilding enterprise shall have the right to use the materials and bear the responsibility of keeping them, but it does not have the ownership of the materials, and the parties shall, at the agreed time, calculate the actual use of the materials and settle the accounts at the agreed price, Complete the transfer of material ownership from the supplier to the shipping enterprise. Not all ship materials are applicable to zero inventory management. Therefore, this paper takes zero inventory management material selection of shipbuilding enterprises as the research object, analyzes the factors influencing zero inventory management from two aspects of external market environment and material characteristics, and determines the market nature, supplier capability, price fluctuation degree. The five evaluation criteria of material capital occupation and material consumption characteristics are further refined and 14 evaluation indexes are refined, and the weight of each index in the index system is given by the Analytic hierarchy process (AHP). The evaluation index system of zero inventory management material selection in shipbuilding enterprises is constructed. Finally, four kinds of materials of Y shipyard, such as steel, coating, casting and forging, and oil are selected to verify the effectiveness of the system, and the evaluation results are analyzed, and the corresponding countermeasures and suggestions are put forward. In this paper, the evaluation index system of zero-inventory management material selection is constructed, which provides an effective way for shipbuilding enterprise to manage inventory and control cost.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F274;F426.474

【参考文献】